VAT Single Market

Particular types of transaction: goods subject to excise duty: acquisitions in the UK by non-taxable persons

Regulation 36 of the VAT Regulations 1995

(1) Where—

(a) a taxable acquisition of goods subject to excise duty takes place in the United Kingdom,

(b) the acquisition is not in pursuance of a taxable supply, and

(c) the person acquiring the goods is not a taxable person at the time of the acquisition,

the person acquiring the goods shall notify the Commissioners of the acquisition at the time of the acquisition or the arrival of the goods in the United Kingdom, whichever is the later.

(2) The notification shall be in writing in the English language and shall contain the following particulars—

(a) the name and current address of the person acquiring the goods,

(b) the time of the acquisition,

(c) the date when the goods arrived in the United Kingdom,

(d) the value of the goods including any excise duty payable, and

(e) the VAT due upon the acquisition.

(3) The notification shall include a declaration, signed by the person who is required to make the notification, that all the information entered in it is true and complete.

(4) Any person required to notify the Commissioners of an acquisition of goods subject to excise duty shall pay the VAT due upon the acquisition at the time of notification and, in any event, no later than the last day on which he is required by this regulation to make such notification.

(5) Where a person required to make notification dies or becomes incapacitated and control of his assets passes to another person, being a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity, that other person shall, so long as he has such control, be required to make the notification referred to in this regulation, provided that the requirement to pay the VAT due upon the acquisition shall apply to that other person only to the extent of the assets of the deceased or incapacitated person over which he has control and, save to the extent aforesaid, this regulation shall apply to such person so acting in the same way as it would have applied to the deceased or incapacitated person had that person not been deceased or incapacitated.

Procedure

Regulation 36 requires a non-taxable person, who collects excisable goods from a supplier in another Member State and brings them to the UK, to notify HMRC. This must be done either at the time of acquisition (see VATSM3420) or time of arrival, whichever is the later. The regulation also prescribes the information to be provided in the notification. The VAT due on the acquisition must be paid when notification is made.